The tariff classification of frozen dessert from Canada.

NY D84417 December 3, 1998 CLA-2-21:RR:NC:2:231 D84417 CATEGORY: Classification TARIFF NO.: 2105.00.3000; 2105.00.4000; 2105.00.5000 Ms. Elizabeth Brault The Pillsbury Company 200 South Sixth Street Minneapolis, MN 55402-1464 RE: The tariff classification of frozen dessert from Canada. Dear Ms. Brault: In your letter, which is undated and received in this office on November 6, 1998, you have requested a tariff classification. The frozen dessert products are described thus: 1. Chocolate Sorbet and Vanilla Yogurt Bar - The ingredients are water, skim milk, liquid amber sugar, corn syrup, egg white, corn syrup solids, cocoa, cocoa syrup, pectin, vanilla, salt, and culture. 2. Raspberry Sorbet and Vanilla Yogurt Bar - The ingredients are water, raspberry puree, skim milk, corn syrup, liquid amber sugar, corn syrup solids, raspberry juice concentrate, pectin, vanilla, lemon juice, and culture. 3. Chocolate Sorbet Bar - The ingredients are water, liquid amber sugar, corn syrup, egg white, cocoa, pectin, vanilla, and salt. The applicable subheading for the Chocolate Sorbet and Vanilla Yogurt Bar (item 1) and Raspberry Sorbet and Vanilla Yogurt Bar (item 2), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2105.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for ice cream and other edible ice, whether or not containing cocoa, other, dairy products described in additional U.S. note 1 to chapter 4, described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 20 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2105.00.4000, HTS, and will be dutiable at 53.1 cents per kilogram, plus 18 percent ad valorem. In addition, products classified in subheading 2105.00.4000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 - 9904.05.01, HTS. The applicable subheading for the Chocolate Sorbet Bar (item 3) will be 2105.00.5000, HTS, which provides for ice cream and other edible ice, whether or not containing cocoa, other, other. The general rate of duty will be 18 percent ad valorem. Importations of milk and milk products are subject to import regulations administered by various U.S. agencies. Requests for information regarding labeling regulations administered by the U.S. Food and Drug Administration may be addressed to that agency at the following location: U.S. Food and Drug Administration Division of Regulatory Guidance HFF 314, 200 C Street, S.W. Washington, DC 20204 Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import specialist Ralph Conte at (212) 466-5759. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division